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Heritage Furniture Limited reports the following information for the 11 months o

ID: 2588221 • Letter: H

Question

Heritage Furniture Limited reports the following information for the 11 months of the year in its February 28, 2015, trial balance: HERITAGE FURNITURE LIMITED Trial Balance February 28, 2015 Debit Credit 65,000 350,000 2,750,000 7,500 5,000 145,000 Cash Accounts receivable Merchandise inventory Supplies Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Unearned revenue Bank loan payable-non-current Common shares Retained earnings 29,000 1,550,000 35,000 450,000 200,000 550,500 Dividends 50,000 5,479,400 Sales Sales returns and allowances Sales discounts 107,000 65,000 3,843,900 75,000 180,000 26,000 55,000 360,000 12,500 20,000 27,000 Cost of goods sold Advertising expense Freight out Office expense Rent expense Salaries expense Travel expense Utilities expense Interest expense Income tax expense

Explanation / Answer

01-Mar Cash 125000        Accounts receivable 125000 02-Mar Accounts payable 200000           Cash 200000 05-Mar Merchandise inventory 300000             Accounts payable 300000 06-Mar Cash 285000           Sales 285000 Cost of goods sold 200000              Merchandise invetory 200000 09-Mar Accounts receivable 200000           Sales 200000 Cost of goods sold 140000              Merchandise invetory 140000 12-Mar Cash 12500         Unearned revenue 12500 14-Mar accounts payable   300000            Cash 300000 16-Mar Salaries expense 45000             Cash 45000 19-Mar Cash 200000         Accounts receivable 200000 20-Mar Cash 255000           Sales 255000 Cost of goods sold 179000              Merchandise invetory 179000 27-Mar Salaries expense 50000             Cash 50000 30-Mar Rent expense 5000             Cash 5000 Adjusting entries 31-Mar Utilities expense 10000                 Accounts payable 10000 31-Mar Salaries expense 10000               Salaries payable 10000 31-Mar Interest expense 9000               Interest payable 9000 31-Mar Depreciation expense 1208 (14500/12)              Accumulated depreciation - equipment 1208 31-Mar Income tax expense   50000              Income tax payable 50000